Independent Review · Updated June 2026

3.5 Ton 14 SEER 92% AFUE 100,000 BTU Goodman Gas Furnace and Air Conditioner System - Horizontal

Solid 92% AFUE furnace with 14 SEER cooling, horizontal configuration for tight spaces

8.2
IndustrialRank Score
Efficiency
8.5
Reliability
7.8
Value
8.0
Installation
8.5
Warranty
8.0
3.5 Ton 14 SEER 92% AFUE 100,000 BTU Goodman Gas Furnace and Air Conditioner System - Horizontal
Current Price
$0
Check Price at HVACDirect → Shop Now at HVACDirect
Authorized dealer · Full manufacturer warranty
// Bottom Line
This Goodman system delivers efficient heating and cooling for homeowners needing horizontal installation in crawlspaces or attics where vertical units won't fit. It's a practical choice for contractors retrofitting existing homes with space constraints and modest comfort requirements.

Review

The Goodman 3.5 ton horizontal furnace and air conditioner system addresses a specific market need: efficient comfort in tight installation spaces. This unit combines a 92% AFUE gas furnace with a 14 SEER air conditioner, positioning itself as a mid-tier performer rather than a budget or premium option. Contractors frequently specify horizontal configurations for crawlspace and attic installations where traditional upflow units simply won't fit the available space.

Performance data shows solid fundamentals. The 100,000 BTU heating capacity with 92% AFUE efficiency delivers measurable savings over older 80% units. The 36,000 BTU cooling capacity at 14 SEER provides reasonable AC efficiency without reaching high-end 16-18 SEER territory. A multi-speed blower motor at 2,000 CFM maximum allows contractors to balance comfort and noise, though the 73 dB operating level runs slightly loud. Electrical requirements stay modest at 208/230v, 1 phase, 60 Hz.

Pros & Cons

Pros

  • 92% AFUE furnace efficiency reduces heating costs compared to 80-85% models, saving approximately 10-15% annually on gas
  • 14 SEER rating provides solid cooling efficiency at 3.5 ton capacity with 36,000 BTU output
  • Horizontal configuration fits tight crawlspaces and attics where upflow units cannot be installed
  • Multi-speed blower motor allows temperature control and reduced runtime noise compared to single-speed alternatives
  • PVC/plastic exhaust flue compatibility simplifies installation in modern homes without masonry chimneys
  • 10-year warranty with online registration covers both furnace and coil

Cons

  • Single-stage burner and single-stage compressor mean less precise temperature modulation than two-stage equipment
  • 14 SEER falls short of modern high-efficiency standards, now expecting 16-18 SEER in quality units
  • 73 dB noise level runs slightly loud for a residential system during operation
  • Not Energy Star certified, limiting eligibility for some utility rebate programs
  • R22 refrigerant option outdated; R410A is standard but adds compatibility considerations for servicing

Who Should Buy

Best For

Contractors and homeowners upgrading older 80% AFUE systems in crawlspaces or attics need this horizontal unit for straightforward replacement. Budget-conscious buyers in mild to moderate climates benefit from the 92% efficiency boost without premium pricing.

Consider Alternatives If

Skip this if you need Energy Star certification for rebates, prefer quiet operation (below 70 dB), or want two-stage heating and cooling for superior comfort control.

3.5 Ton 14 SEER 92% AFUE 100,000 BTU Goodman Gas F
$0
Buy at HVACDirect →

Installation

Horizontal installation requires adequate crawlspace or attic clearance, with 21-inch height and 26-inch depth as key measurements. The unit supports both upflow and horizontal airflow directions for flexibility. PVC plastic exhaust flue compatibility eliminates expensive masonry work. Suction line insulation is included at 3/4-inch thickness. Electrical connection demands 18.7 to 30-amp breaker sizing. Refrigerant line lengths accommodate up to 30 feet between components.

Warranty & Reliability

Goodman includes a 10-year parts warranty when you register online, covering both the furnace and evaporator coil. This is standard industry coverage, offering reasonable protection without being exceptional. Registration is required to activate coverage, so documentation matters. Coverage excludes normal wear items and improper installation.

Specifications

SKULS38343830
Brand/ManufacturerOnline Supply
Cooling BTU36,000
Heating BTU100,000
RefrigerantR410A or R22
Electrical208 / 230v 1 Phase 60 Hz
Warranty10 Years with Online Registration
Decibel Level (dBA)73
Weight (in lbs)35.000000
FeatureSpec
Airflow DirectionUpflow/Horizontal
Exhaust Flue RequirementPlastic / PVC
Furnace Efficiency / AFUE92%
Blower MotorMulti Speed
Maximum CFM2000
ConfigurationHorizontal
Flue LocationRight
Burner StagesSingle
Fuel TypeGas
Height21"
Width21.125"
Depth26"
ResourcesCHPF Installation Manual CHPF Specifications Sheet Goodman Evaporator Coil Warranty You will need Adobe® Acrobat® Reader to view PDF documents.
Safety InformationPROPOSITION 65 WARNING This product and many products on our site may contain a chemical know to the state of California to cause cancer or birth defects or other reproductive harm. For more information about Proposition 65 please Click Here.
Energy StarNo
SEER1 (Efficiency)14
Condenser StagesSingle Stage
Compressor TypeScroll
Liquid Line3/8"
Suction Line3/4"
Liquid Valve Size3/8"
Suction Valve Size3/4"
Max Breaker Size30 Amps
Min. Breaker Size18.7 Amps
Tonnage3.5 Ton
StyleA-Coil
Suction Line Insulation Thickness3/4"
Length30 feet

Frequently Asked Questions

Why choose horizontal configuration over upflow? +
Horizontal units install in crawlspaces and attics where vertical upflow equipment doesn't fit. This Goodman maintains full 92% AFUE and 14 SEER performance while solving space constraints. Contractors use this configuration for retrofits in older homes lacking basements or adequate furnace closets.
What electrical work is required for installation? +
You need 208-230 volt, single-phase power with a breaker sized between 18.7 and 30 amps. Most existing homes have compatible service. An electrician should verify your panel capacity and install appropriate breaker sizing for safety and warranty compliance.
How does 92% AFUE compare to newer furnaces? +
92% AFUE represents mid-range efficiency. Modern high-efficiency systems reach 96% AFUE with modulating burners. This unit saves 10-15% on heating costs versus 80% models but costs less than premium equipment. Payback typically occurs within 5-8 years through lower gas bills.
Is 14 SEER competitive for air conditioning efficiency? +
14 SEER meets minimum energy code requirements in most states but trails modern standards expecting 16-18 SEER. It provides dependable cooling without premium pricing. Compare utility rebate eligibility before purchasing, as Energy Star certification opens additional incentive programs.
Does registration impact warranty coverage? +
Yes. The 10-year warranty requires online registration to activate. Without registration, coverage defaults to manufacturer's standard terms, typically shorter. Keep documentation and complete registration immediately after installation.

Affiliate disclosure: IndustrialRank earns a commission on qualifying purchases at no extra cost to you. We only recommend products we have independently reviewed.